Solution Manual for Principles of Auditing and Other Assurance Services, 21st Edition, Whitt

Solution Manual for Principles of Auditing and

Other Assurance Services, 21st Edition,
Whittington
Full download link at: https://testbankbell.com/product/solution-manual-for-
principles-of-auditing-and-other-assurance-services-21st-edition-whittington/
CHAPTER2

Professional Standards

Brief Topical Outline

A. Auditing Standards Overall

1. Three sets of auditing standards (PowerPoint 2-2)

AICPA (Auditing Standards Board) for nonpublic companies in US.
PCAOB for public companies in US
International Auditing Standards with differing levels of authority in various countries

2. Authority of PCAOB, AICPA, and State Boards of Accountancy (PowerPoints 2-3 to 2-4)
3. Generally accepted auditing standards (GAAS)
Purpose - contrast with GAAP
AICPA Principles (PowerPoints 2-5 to 2-10)
The GAAS hierarchy (PowerPoint 2-11)

B. Auditors' responsibility for detecting misstatements

1. Responsibility for errors and fraud (PowerPoints 2-12 to 2-13)

2. Responsibility for identifying client noncompliance with laws (PowerPoint 2-14)

C. The auditors' standard report for public companies (PowerPoint 2-15)

1. Opinion paragraph (PowerPoints 2-16 to 2-17)

2. Basis of Opinion (PowerPoint 2-18)
3. Critical Audit Matters (PowerPoint 2-19)

D. The auditors' standard report for nonpublic companies (PowerPoint 2-20)

1. Introductory paragraph (PowerPoint 2-21)
2. Management responsibilities section (PowerPoint 2-22)
3. Auditors' responsibilities section (PowerPoints 2-23 to 2-24)
Visit TestBankBell.com to get complete for all chapters
 4. Opinion paragraph (PowerPoint 2-25)
5. Revision of report being considered

E. Other types of auditors' reports (PowerPoint 2-26)

F. Attestation standards (PowerPoint 2-27)

1. Relationship to other professional standards.

G. Quality control in CPA firms

1. Quality Control Standards Comm ittee

2. Elements of quality control (PowerPoints 2-28 to 2-34)
3. Quality control procedures (PowerPoint 2-35)

H. Regulation of Accounting Firms (PowerPoint 2-36)

1. Public Company Accounting Oversight Board (PowerPoint 2-37)

2. AICPA
3. Peer reviews (PowerPoint 2-38)
What is reviewed?
Who performs the review?
How is the review conducted?
The report
4. Inspections (PowerPoint 2-39)
Selection of high-risk engagements (although beginning in 2017 certain other audits were
randomly selected)
Focuses on high-risk aspects of selected engagement
When issues are found, PCAOB staff attempts to relate to quality control system defect

I. International standards

1. International Financial Reporting Standards (IFRS)

Relationship to U.S. standards (PowerPoint 2-40)
2. International audit report (PowerPoint 2-41)

Comments and Observations

We start the discussion of this chapter with a survey of the organizations that regulate the accounting
profession. Next, we describe generally accepted auditing standards. We go through the principles
underlying GAAS. We do not ask that they memorize the principles verbatim, but that they know the
basic ideas embodied in each principle. We also stress the need for professional judgment in applying the
generally accepted auditing standards. For example, how much audit evidence is "sufficient"?
Next, we discuss the auditors' responsibility with respect to errors, fraud, and client noncompliance
with laws. We emphasize the AU-C 240 (PCAOB AS 2401) requirement to assess the risk of material
misstatement due to fraud. Also, it is important at this point to distinguish between auditor responsibility
for identifying noncompliance with illegal acts having a direct effect on the financial statement amounts
(and related disclosures) versus other illegal acts. This area is of particular interest to students, many of
whom believe that audits should detect all illegal acts. You may wish to use tax evasion as an example of
an illegal act with a direct effect on the financial statements-it results in improper financial statement
amounts. As examples of other illegal acts without a direct effect on financial statement amounts you
may use violations oflaws and regulations relating to (1) occupational safety and health, (2) insider
securities trading, (3) environmental protection, and (4) antitrust. Case 2-39 requires the students to make
a judgment regarding the appropriate course of action by a CPA firm that has discovered that one of its
large clients has engaged in certain illegal activities. Students usually are divided in their opinions
regarding the action that should be taken by the CPA firm.
We next cover the standard audit report for public entities-the technical term for public entities is
issuers in that they issue securities under the various securities acts. We highlight major elements of the
report. In discussing the phrase "accounting principles generally accepted in the United States of
America" in the auditors' report, we discuss the FASB Codification. The new requirement for inclusion
 Another random document
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disposed of nearly the whole of his, with the reserve of two, or three, capital
horses, and some few brood mares."—(Times, Sept. 8, 1797.)

"A Mr. Marston, of the Borough, has laid a bet of 2000 guineas, that he
will, in the course of the ensuing week, go into one of the great wheels of
the water-works at London Bridge, while it is in its swiftest motion with an
ebb-tide, stay there five minutes, and come out again with safety, though
not without accident, in a different part from that in which he went in: and
afterwards walk one mile within an hour, on condition that the lower bucket
of the wheel is two feet distance from the river bottom."—(Times, Sept. 11,
1797.)

These water-wheels which were situated where Fishmongers

Hall now stands, were commenced in 1582, by a Dutchman, named
Peter Moritz, or Morrice, with one wheel. Hatton, in his "New
View of London," published in Queen Anne's time, says, "besides
the old work erected by Mr. Morris, the New, placed in the 4th
Arch of the Bridge, consists of 2 Wheels with 7 Engines, set up
about the year 1702, so that there are in all 13 engines. They are the
contrivance of that great English Engineer Mr. Sorocold, whereby
the Thames Water is raised from the N. end of the Bridge, to a very
great altitude, by which means, many parts of the City, &c., are
served with the Thames Water."
 THE THEATRE.

Our forefathers were fond of the Theatre, and patronised it

nightly. They were exacting as to the quality of the acting
represented before them, and that very exigeance procured them
what they wanted.
In the years of which I treat, there were, in London, the
following Theatres:—The King's (now Her Majesty's) in the
Haymarket—Drury Lane—Covent Garden—The Theatre Royal,
Haymarket—Royalty Theatre, Wells Street, Goodman's Fields—
Royal Circus, St. George's Fields—Sadler's Wells—The Royal
Grove, and Amphitheatre (Astley's) Westminster Bridge—
afterwards Astley's Royal Saloon—and still later called, Astley's
Amphitheatre of Arts. Whilst at the Lyceum in the Strand, there
were Musical Entertainments, and a New Circus.
It was an age of good actors, and, taking them haphazard, we
have only to glance at the following names, to prove the assertion,
were it needed. Suett, who drank himself to death in 1805. John
Kemble, the best tragic actor since Garrick. From an education for
the priesthood, to performing with a strolling company, was a great
leap—but his success was assured when, in 1783, he made his
début, at Drury Lane, as Hamlet. He retired from the stage in 1817,
and died in 1823. Baddeley was not a first rate actor, and I but
mention him because of his bequest of Cake, and Wine, to be
partaken of, annually, by the Company, in the Green room of Drury
Lane, every Twelfth night. Quick was irresistibly comic—and none
could see him act without laughing. He lived to a good old age
(acting up to 1813), above 83—dying in the year 1831.
Edmund Kean was born in 1787, and went on the stage as
soon as he could walk.—After his education at Eton, he went on
the provincial boards—not playing in London, until 1814, when he
played Shylock, at Drury Lane. Died 1833. Macklin, "the Jew, that
Shakespeare drew," acted until he was 90—appearing, for the last
time, on the occasion of his benefit, May 7, 1789. After he was
dressed for Shylock, he went into the Green Room, and, seeing
Mrs. Pope there, said "My dear, are you to play to-night?" "To be
sure I am, Sir," she replied, "do you not see I am dressed for
Portia?"—"Ah! very true; I had forgotten—but who is to play
Shylock!" They got his poor old feeble mind, at last, to grasp the
situation, and he went on the stage—but, after two, or three,
speeches, he was obliged to give it up, and had to ask the
indulgence of the audience, and beg of them to accept Mr. Ryder,
as his substitute. He lived some years afterwards, till 11th July
1797—when he died, at the age of 98.
Bannister began his theatrical career at the early age of 12. At
his engagement at Drury Lane, in 1779, he played tragedy, but,
after the death of Edwin, he supplied his place, and played
Comedy. He died 8th Nov. 1836, aged 76. Incledon was the
sweetest singer of his time, and made his debut at Covent Garden
in 1790—Died 1826. Elliston first appeared in London, at the
Haymarket in 1796. Although he was not a famous actor, he cannot
be omitted from a list of theatrical celebrities. Then, too, among the
lesser stars, were Barrymore, Ryder, Johnstone, Pope, Holman and
Munden—not even forgetting Delpini the famous Clown, and
Scaramouch.
 The Theatre.

Among the chief actresses, was Mrs. Jordan, whose real name
was Dorothy Bland, who became a decided favourite, with a
London audience, at her first appearance at Drury Lane, in 1785.
Her connection with the Duke of Clarence, afterwards William 4th,
is well known. They lived very happily together, and had ten
Children, but the connection was broken off in 1811—and she was
left to shift for herself. She died in 1816.
The name of Sarah Siddons is too well known to elicit any
remark; as a tragedian, her equal has, probably, never been seen on
an English Stage. She had a long career—from her début, at Drury
Lane, in 1775, till her last appearance, in London, in 1816. Died
1831—aged 76.
Miss Farren, was a most lady-like, and elegant actress. She
was tall and slim, and was caricatured as being positively scraggy
—but she captivated the then Lord Derby, who, in physique was
her complete antithesis, having short legs, a very corpulent body,
and a hydrocephalous head. She retired from the stage before her
marriage, in 1796.
Mrs. Crouch, and Mrs. Billington, the rival songstresses, were
actresses, but they generally had parts assigned them, in which they
could exercise their vocal powers, and they sang at Oratorios, and
Concerts. Mrs. Billington did not retire from her profession until
1800. She died in 1817.
Mrs. Frances Abington first appeared before a London
audience on 21st Aug. 1755, and played, with few intermissions,
until 1798. After Mrs. Clive, she was the best comic actress on the
English stage, and could equally play Lady Teazle, Lady Betty
Modish, a Chambermaid, a Romp, or a Country girl—Died, 1815.
Mrs. Bellamy, can just claim a notice, because she died in
1788, but she left the stage in 1785. She was a tragic actress, and
was reckoned equal to Mrs. Cibber.
Chief among the next rank of actresses, we must place Miss
Brunton, Mrs. Martyr, and Mrs. Pope.
Thinking it would interest my readers, I have taken some
portraits of the chief Actors, and Actresses, of the time, from a very
rare book, and they are interesting to the present generation, as
shewing the Costumes in which the plays were acted, and, which, I
suppose, satisfied the æsthetic, and archæological, taste of our
grandfathers.
Both audience, and press, were very outspoken in their
criticisms, and, indeed, in those days, dramatic criticism was real,
and had not been reduced to a fine art, as now. Take the following
instance:—
"Theatre, Covent Garden. Hoadley's agreeable Comedy of The
Suspicious Husband, was, last night, in general, presented here with spirit,
and attended by a considerable audience. The Character of most prominent
merit, as to performance, was Strickland, which Farren supported with
strong emotion, and probable impression. Mrs. Abington would have
represented Clarinda with more effect, if she had not directed all her share
of the dialogue entirely to the audience. Pope was the Frankly, but he must
take great pains before he will acquire the ease necessary for genteel
Comedy. Lewis's Ranger was not sufficiently marked by the appearance of
that airy dissipation which the part demands. Mrs. Wells' Jacintha was only
distinguished for rustic dialect, and awkward deportment. Mrs. Bernard had
the merit of being decent in Mrs. Strickland."—(The Morning Post, Jan. 3,
1788.)

The Theatre, was, then, as now, a passion with some people,

and amateur theatricals were in high favour.
 Mr. Macklin, as Shylock. Mr. Holman, as
Richard.

"At the Blenheim Theatre, her Grace the Duchess of Marlborough

attended her guests in person, and superintended the refreshments of
Sandwiches, fruit and wines, which were distributed in profusion."—
(Morning Post, Mar. 28, 1788.)

The Newspapers gave Theatrical Gossip—as the following, all

from the Morning Post, Jan. 15, 1789, shews:—

"It has lately been a practice with one, or two, of the female performers
at Drury Lane Theatre, to refuse appearing on the stage, though much after
the time of commencing the play, because the boxes may not happen to be
filled with fashionable visitors, regardless of any disapprobation which may
arise from the impatience of the audience.
"When the New Theatre is erected for the Managers of O D , it
is in contemplation to fix a Clock over the Stage, where the inscription is
now placed, that, if the performance should be improperly delayed, and the
audience become clamorous, the Public may be informed to whom the
blame should be applied."
"A whimsical incident happened the other night, at the reading of
Cumberland's new Comedy. The Author, who read the piece himself, began
with the Dramatis Personæ, thus, 'The Impostor, by Mr. Palmer:' A laugh
occurring at this, the Author became embarrassed on seeing Mr. Palmer in
the room, but, recovering himself, he added, 'being his first appearance in
that character.'"

"Mrs. Jordan and Kemble, according to Green Room report, are not
upon the most amicable footing. It is supposed that the lady takes
advantages of her popularity to be ill when she pleases, and has refused to
perform in a farce when Mrs. Siddons appears in the play, and for this
modest reason, 'that she will not fill the house, and let Mrs. Siddons run
away with the reputation of it.'"—(Morning Post, Mar. 10, 1789.)

We come across a curious glimpse of Mrs. Robinson—the

"Perdita," (deserted by her "Florizel,") in the Morning Post, March
11, 1789.

"Perdita, the once beautiful Perdita, parades, every day, along Pall
Mall, in her carriage, from which she frequently

'Casts a longing ling'ring look,'

in hopes that her charms, which, formerly, commanded the grave and the
gay, may revive an attachment long since extinguished. This unhappy
beauty had better try Hyde Park, if she must have a little morning air—such
a daily excursion would be more serviceable to her health, than an anxious
ride through Pall Mall, can be gratifying to her pride."

Theatrical Salaries were not very high—for, teste, the

Morning Post, of March 13, 1789:—
 "It is said that Mrs. Jordan has but S P a week. Who will
venture to say, that, considering the present attraction of her talent, this is an
adequate recompense?"

The Morning Post, Oct. 27, 1798, has the following two
paragraphs as to behaviour at the theatres:—

"Two men in the pit at Drury Lane Theatre, last night, were so
turbulent, and riotous, during the last act of Henry the Fifth, that the
performance was interrupted upwards of a quarter of an hour. The audience,
at last, asserted their power, and turned them disgracefully out of the
Theatre. This should always be done to crush the race of disgusting puppies
that are a constant nuisance at the playhouse every night."
"A box lobby puppy having insulted a gentleman at Covent Garden
Theatre, on Friday night, received a very suitable drubbing. When this
necessary chastisement was completed, the beater demanded satisfaction.
'Have I not thrashed you to your heart's content?' said the gentleman. The
other replied, with great simplicity, 'Sir, that is no satisfaction to me.'"

Mr. Pope, as Hotspur. Mr. Johnstone as Apollo.

 Fancy our modern Royal Family, on their visits to the Theatre
—joining heartily in the choruses, and witnessing slang dances:
yet so it was in 1793.
"The very pleasant Comedy of Notoriety was, yesterday evening,
performed before their Majesties, the three elder Princesses, and a very
brilliant house. Some well-timed songs introduced into the pantomime of
Harlequin's Museum, gave the audience an opportunity of testifying their
loyalty to the King, and attachment to both her Majesty, and her family,
who joined heartily in the choruses. We never saw them better entertained.
But surely the Slang dance which is introduced might be very properly
omitted:—it is too vulgar for so elegant, and well conducted, a theatre."—
(Times, Feb. 5, 1793.)

"The private boxes at the Haymarket Theatre are so thinly partitioned,

that we are surprised any person should deem them proper places to
recapitulate domestic bickerings."—(Times, Feb. 6, 1793.)

The following is apropos of Mrs. Jordan:—

"Performers at the Theatres are now paid more liberally than
heretofore. We are sorry when their public conduct gives reason for
complaint. As the frequenters of them are their support, it will ever be
necessary, in the public, to bring them to a proper sense of their situation. It
is only by this means the conductors of our entertainments can have any
sway over them."—(Times, Mar. 10, 1793.)

"B H T .
"The opening of the New Theatre, belonging to the Margrave of
Anspach's Villa, at Hammersmith, took place on Thursday evening, with an
entertainment the most costly, and at the same time, the most tasty, and
elegant, we ever remember to have witnessed. The Prince of W , who
was present, declared he had never seen anything more splendid, and
handsomely conducted. The Theatre is built at a short distance from the
house, between which there is a communication by means of a colonnade.
The outside appearance rather resembles an old Gothic building, than a
Temple devoted to the Muses. The inside is prettily fitted up, but the ceiling
is too low for the size of it.
"The performance opened by a prelude: after which a little piece was
represented, entitled F C , the characters by the
M , young K C , Mons. and Medame T , and
Count 'A , Lord High Chamberlain of the Household. The third petite
piece was a very humorous dialogue called L P , between Mrs.
H , as an English servant maid, and Mons. L T , as a French
Valet. Both were inquisitive after news: the one told all the chit chat of the
town in her English dialect: the other told the great exploits going forward
in France, in French. Mrs. H played her part to admiration, and very
aptly introduced, among other things, the story of her own public Fete, last
summer, at Ham, where the torrents of rain poured down, in such
abundance, as to turn all her fine creams into poor milk and water.
"The supper, after the play, was magnificent in the extreme, and
consisted of a profusion of all the delicacies of the season. Besides Soups,
and every dainty meat, there were pine apples, new grapes, cherries,
strawberries, &c.
"After the supper, there was a Masquerade, and Ball, which was quite
unexpected to the Company. The Margravine had provided new dresses for
all the company, and the Ladies, and Gentlemen, each dressed in separate
rooms. The Duke of C changed his dress seven different times, and
greatly added to the hilarity of the entertainment. The P was in a
domino."—(Times, April 27, 1793.)

"It having been observed, in some public prints, that the Hon. M .
T was the first female of fashion who had made the stage her
profession, it is but justice to notice, that Mrs. H (the ci-devant Mrs.
H ) who made her debut in Dublin, some years since, has a priority to
public notice on this account: if real rank by birth, education, and fortune,
give a title to distinction, if admission to the first orders of fashionable
society have pretensions, the friends of that Lady have certainly a right to
enter her claims on this subject."—(Times, Feb. 13, 1794.)
Mr. Quick as Scrub; Mr. Ryder as Falstaff.

Kemble, as Hamlet; Kemble, as Lear.

OPENING OF NEW DRURY.

 "Public curiosity, which has long been on the tip-toe of expectation,
was yesterday gratified by the opening of this superb edifice, under the
immediate management of Mr. K , whose approved talents well entitle
him to so flattering a mark of distinction. Of this Theatre, language must be
inadequate to give even a faint idea of the effect it produces on the
spectator, at his entré: nor does the first impression in the least diminish
from a more minute examination into its structure, and decorations: the
whole forming a happy combination of the gay, and the grand. The Stage,
fitted as it was for an Oratorio, presented a nouvelle, and pleasing, prospect.
The representation of a Gothic Cathedral, with the 'Long sounding Isle,' and

'Storied windows richly dight

Casting a dim religious light,'

was admirably adapted to suit with the solemnity appertaining to sacred

selections.
"From the opening of the doors, to the first crash of the band, most
able in all its movements, the satisfaction and delight of the audience was
expressed by repeated, and increasing, plaudits—encouraged not a little by
the care, and attention, evinced by the Proprietors, for the convenience of
the public, in the approaches to the House—in every respect answering to
the magnificence, and accommodation, within. Independent of the
attraction, long, very long, to be expected from the novelty, as well as
beauty, of the N D , some credit ought to be given to that which
must ever have its weight with the people at large, as well as amateurs—a
numerous, and well appointed, set of performers. The names of
H ,S ,K ,C , and D , are too proverbial for
excellence in their several lines, to need our eulogium. Miss L , whose
unaffected correctness of style, and melody of tone, must shortly place her
deservedly high in her profession, may also be deemed almost as powerful
an acquisition as Miss P , at the other House. Mr. M , from
Liverpool, possesses a fine deep volume of voice, which he exerted to great
advantage. This Gentleman, we recollect some years since at Ranelagh,
and, if we are not very much mistaken, at the Little Theatre, as the
P S of D . A ' charming Oratorio.
 "Giornovici's Concerto would have gone off much better, had the
subject not been so tedious. This is a fault we have too often cause to find
with Concerto Performers, who frequently give us too much of a good
thing. His mode of introduction was particularly awkward—some other
might be contrived than pitching him upon a plank, brought in at the hazard
of discomfiting the head dresses, or breaking the noses of the ladies in the
Orchestra.
"The sound was rather too redundant, in general, and the language of
the Gods, now and then, too plainly heard in the pit; but, as it arises merely
from the freshness of the building, this inconvenience will gradually be
amended.
"The P W was with M . F , and M .
S , in the box appropriated to his Royal Highness. Lord T
sat, apparently well pleased, in the box beneath. Mr. and Mrs. K , Mrs.
S , and Sir F B , saw that all was well, in one of the
orchestra boxes.
"From the frequent encores, the Selection was not over till a late hour.
The usual cry of 'take care of your pockets' on quitting the Theatre, was
superfluous: for Townsend attended to keep a 'wary eye;' so the pickpockets,
of course, found it impracticable to make any 'palpable hits.'"—(Times,
March 13, 1794.)
 Mrs. Bellamy, taken at the Age of 30; Mrs. Abington as
Lappet.

"M F has left London for Dublin where she is to perform 12

nights. The terms of her engagement, are £500, and a clear benefit. It is not
true that she takes Derby in her route."—(Times, June 26, 1794.)

"The high demands made by some Actresses on the Management of

Theatres, are so exorbitant, that we trust they will not be complied with.
Mrs. J , and S , have demanded, the first, £30, and the latter,
£20, a night. Much as we admire the abilities of each on the stage, yet we
know, from experience, that the higher the salaries of some performers are,
the more they are prone to disrespect the public, and to give themselves
insufferable airs."—(Times, Oct. 4, 1794.)

Storace has come down to the terms of her last engagement, and they
are adequate to her abilities. The ci-devant P of P still
holds out: but it is thought that want of ammunition will occasion her soon
to capitulate. When the theatre was opened in Goodman's fields a first rate
actress thought herself amply paid with forty shillings per week: but, now, a
first rate actress has the conscience to demand forty pounds P ."—
(Times, Oct. 9, 1794.)

"M . J has at last condescended to descend to her former

situation in the Theatre, at her former salary."—(Times, Oct. 18, 1794.)

"The popular D , in his rage for hunting down the follies of

the day, we hope will not forget to be in at the death of our masculine
women of fashion. Their hunting, shooting, driving, cricketing, faroing, and
skating, present a monstrous chaos of absurdity, not only making day, and
night, hideous, but the sex itself equivocal. Lady men, or men ladies, 'you'll
say 'tis P , but let it be changed.'"—(Times, Oct. 18, 1794.)

"Much has been said upon the B F , but the circumstance has
never yet been explained. It is briefly this: The Hon. Mrs. T was
at the Ball-room, and stood up to dance: she stickled a little for precedence
as an Honorable: the Master of the Ceremonies began to object to her
dancing at all, as a Public Performer. Her partner instanced a Performer, M.
Y , who was in the constant habit of appearing there. The Master of
the Ceremonies went up to this amiable, and distinguished, foreigner, and
intimated that his appearance there was thought too frequent, by the
Subscribers. Mr. Y , demanded who had given the Master of
Ceremonies this intimation: a satisfaction which was refused. Next morning
Mr. Y wrote a proper letter to the M. C. expressive of his
sentiments upon this occasion.
"A meeting of subscribers was called, and they resolved, that, in
future, no Public Performer, of any description, should be permitted to
appear in any of the Public rooms."—(Times, March 4, 1795.)

"Annual tickets, and orders are accompanied with a very great

inconvenience: the side boxes are filled, at present, with butlers, and valets-
de-chambre. It is not that these persons conduct themselves amiss, but they
deter gentlemen from entering, whose appearance might prove distressing
to them."—(Times, Sept. 26, 1795.)

"On an information being likely to be made against many of the

performers in both Theatres, on the Act against profane cursing, and
swearing—it became a question, as the Act is a discriminating one, whether
they swore as gentlemen: when it was decided that they should be treated
according to the Character they personified."—(Times, Dec. 17, 1795.)

"The Theatres were shut on Saturday evening, to commemorate, with

the greater solemnity, the Martyrdom of K C ."—(Times, Feb. 1,
1796.)

Drury Lane Theatre has not experienced a riot so wild, and

unappeasable, as that of Tuesday evening, since the Blackamoor Washed
White, of famous memory. The Entertainments advertised for the night's
amusements were three. The Smugglers, having nothing contraband on
board, was not only suffered to pass, but was hailed with three cheers:—
The Virgin Unmasked had her admirers—but the Deserter was mauled most
dreadfully—for Young W had permitted a new Skirmish to make his
debut, as Suett phrased it: and, being a miserable wretch, when the audience
expressed a disapprobation, the Performers, to shorten the ridicule,
shortened the scenes, which on such occasions, is usual, and prudent—but,
the curtain dropping at ten minutes past ten, created a violent burst of
indignation. K first attempted to enquire the wishes of John Bull, and
expressed himself, in the name of the Performers, ignorant of how he was
disobliged. All striving to be heard, none, of course, could be so, and he
retired. Uproar still increased, and, after near half an hour of this din, S
made his appearance, and apologised for the badness of the stage struck
hero, but he was soon given to understand, that that was not the cause of the
Row, but that the audience expected to have the "Deserter" played wholly
over again. Mr. S., after "looking as queer as a quartern of soap after a
week's wash," expressed his concern that many of the Performers were
gone, and the stage lights out, but this was the cause of fresh howlings, and
as somebody cried out, 'God save the King,' he promised to send as many of
the Orchestra, as could be found. In five minutes this popular hymn was
received with acclamation. The curtain drew up, and all the Performers in
the Theatre sung it. The curtain again dropt amid violent tumults which
continued, and increased. Again Mr. S appeared, and declared 'how
much hurt the Proprietors were at any part of the Performance being
omitted: that it was without their concurrence, or even knowledge, and that
such a circumstance should never happen again.' This rather mollified the
audience, and many dispersed at a quarter past 11. Almost the whole of the
lights in the house had been long extinguished: and some of the benches
were torn up."—(Times, May 13, 1796.)

Mrs. Siddons as Andromache; Mrs. Jordan as Viola.

"On Thursday last a ludicrous fracas took place in one of the boxes of
the first circle, at Drury Lane Theatre. A gentleman, finding himself much
incommoded by the heat, had recourse to his smelling-bottle. One of the
fighting lobby loungers, who stood close to him, took offence at the scent,
and desired him to put it up. The demand not being obeyed, an altercation
ensued, which ended with the customary etiquette of Boabdil's presenting
his card, and desiring his antagonist's, in return. The card was accepted, but
the only notice taken of it, was a formal offer of the smelling-bottle. This
retort completely disconcerted the would-be Duellist, who found himself so
unexpectedly taken by the nose, and the affair concluded with a general
laugh at the impertinence of the offender."—(Times, Oct. 7, 1797.)

"The indecent behaviour of the Box-lobby loungers, becomes, every

day, more disorderly, and offensive. Two of this contemptible class, who
frequent the Theatre, merely to interrupt the performance, and disturb the
audience, quarrelled, on Tuesday night, at Drury-Lane house, and,
regardless of every kind of decorum, stripped in the lobby, and decided
their dispute à la Mendoza. We trust that the timely interference of peace
officers will prevent, for the future, a conduct so degrading to society, and
so reproachful to public manners."—(Times, Oct. 18, 1798.)

Cant phrases, and catch words, have been in use on the stage
for many years, Paul Bedford's sonorous "I believe you my Bo-o-o-
o-y," and Lionel Brough's "That's the sort of man I am," being
illustrations of the fact. Something like these, tickles the fancy of
the audience, and, in very little time, the phrase is all over the town,
and in everybody's mouth.

"Knight's cant phrase of 'That accounts for it,' is pleasantly made use
of in the new Farce at Covent Garden. Bond St. Bobbies have, all, their
different cant phrases, indeed, they must say something, and have no other
talents for conversation, so 'that accounts for it.'"—(Times, Dec. 5, 1798.)
 Mrs. Billington, as Rosetta; Mrs. Martyr, as
Euphrosyne.

"Cant Phrases.
"Our Dramatic Authors have lately amused themselves, and the Public,
with cant phrases, instead of character, 'That's your fort'—'Keep moving'—
&c. Young Dibdin, in his Jew and Doctor, seems to have hit upon the
happiest cant, imaginable; 'That accounts for it,' which seems applicable in
almost all cases.
"There is no opposition to Government, in the House of Commons—
for a change of Ministry would ruin the country—that accounts for it.
"A very great Personage pays no regard to Lovers' Vows: he has been
disgusted with a German translation—that accounts for it.
"Buonaparte wishes to return to Paris, though he should go thither as
naked as the back of his hand; he prefers soup-maigre to water melons—
that accounts for it.
"Women complain of the want of Gallantry in men, though the modern
dress shows more than enough to excite passion, but—that accounts for it.
"This cant phrase would comprehend all the science of Logic, if
properly used, and appropriately designed. It might be amplified, in the